"Matt Engstrom, director of monitoring products at Shure, admits there is evidence that suggests transducers in larger headphones can experience burn-in, and that this could, in theory, produce different sound over time. Again, no one has shown this conclusively, largely because a) companies aren’t rushing to tell audiophiles they’ve been wrong all these years and b) there’s no single industry standard for testing headphones."
Matt Engstrom is not very sure is he? His evidence "suggests" burn-in which "could, in theory" (sounds like the colloquial meaning of 'theory' too, not the scientific meaning) change the sound.
"Matt Engstrom, director of monitoring products at Shure, admits there is evidence that suggests transducers in larger headphones can experience burn-in, and that this could, in theory, produce different sound over time. Again, no one has shown this conclusively, largely because a) companies aren’t rushing to tell audiophiles they’ve been wrong all these years and b) there’s no single industry standard for testing headphones."
Matt Engstrom is not very sure is he? His evidence "suggests" burn-in which "could, in theory" (sounds like the colloquial meaning of 'theory' too, not the scientific meaning) change the sound.
So really no one knows.